Determinants of an auditor’s continuance intention with respect to use of the Audit Tools and Linked Archives System (ATLAS): A model of extended expectation confirmation
Abstract
The aim of this study was to examine the determinants of the continuance intention with respect to use of the Audit Tools and Linked Archives System (ATLAS) by employing survey methods. These determinants are developed from an Expectation Confirmation Model (ECM). The sample of this study is auditors who use ATLAS in public accounting firms in Indonesia. As many as 356 data points can be processed using smartPLS. This study revealed that perceived usefulness, confirmation, information quality, top management commitment and satisfaction affected the auditor’s intentions when using ATLAS. The implications of this study are (1) Public accounting firms must provide full support to auditors in using ATLAS and equip auditors through training so auditors understand that using ATLAS is very useful; (2) IAPI must pay attention to outputs that are complete, good and appropriate so that the auditor is satisfied when using ATLAS. The auditor has a tendency to continue using ATLAS if he is satisfied.
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References
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